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From Bottom to Top: The Entire Income Distribution in Germany, 1992–2003
We analyze the distribution of market income in Germany in the period 1992 to 2003 on the basis of an integrated dataset that encompasses the whole spectrum of the population, from the very poor to… Expand
Effective Taxation of Top Incomes in Germany
Abstract We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distribution in Germany to pin down the effective income taxation of… Expand
Unemployment Persistence in the West German Labour Market: Negative Duration Dependence or Sorting?
- Viktor Steiner
- 1 February 2001
The paper tests for negative duration dependence in West German unemployment in the presence of unobserved population heterogeneity. The analysis is based of a microeconometric model estimated on the… Expand
Industrial Change, Stability of Relative Earnings, and Substitution of Unskilled Labor in West Germany
We analyze the dramatic decline of the employment share of unskilled labor in the West German economy, in particular its relation to the relatively rigid earnings structure. We find that the… Expand
Extended benefit entitlement periods and the duration of unemployment in West Germany
- Viktor Steiner
Germany1, as most other European countries, has been plagued by a persistently high level of long?term unemployment since the early 1980's. In contrast, long? term unemployment is much less of a… Expand
A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects… Expand
Cohort Effects and the Returns to Education in West Germany
Using a Mincer-type wage function, we estimate cohort effects in the returns to education for West German workers born between 1925 and 1974. The main problem to be tackled in the specification is to… Expand
Documentation of the Tax-Benefit Microsimulation Model STSM: Version 2008
Financial leverage and corporate taxation: evidence from German corporate tax return data
To estimate the impact of profit taxation on the financial leverage of corporations, this study uses a pseudopanel constructed from comprehensive corporate tax return microdata for the period… Expand
Has earnings inequality in Germany changed in the 1980's?
The development of the West German earnings distribution in the 1980's is analysed on the basis of both the German Socio-Economic Panel and micro-data from the Employment Register of the Federal… Expand